Working toward better service from the CRAPresentation to members of CPA Fraser Valley, February 2017
What is an ombudsman?
An ombudsman is a person who examines, reports on, and
helps resolve complaints.
An ombudsman is independent and does not take sides with
either the person who is complaining or the organization
being complained about.
Ombudsman? Independent!
Taxpayers’ Ombudsman• Independent officer
appointed by federal government reports directly to the Minister of National Revenue arm’s length from the Canada Revenue Agency (CRA)
• Responsible for advising Minister on matters relating to the service provided to taxpayers by the CRA.
• To support the government’s priorities of maintaining stronger democratic institutions, increased transparency and fair treatment of taxpayers.
Our guiding principles:Independence
Impartiality
Fairness
Confidentiality
What we do
• Examine individual complaints
• Conduct systemic examinations
• Uphold the taxpayer service rights identified in the Taxpayer Bill of Right
• Help taxpayers access CRA redress mechanisms to resolve their service-related matters
• Raise awareness about what we do
If you are unsure whether a complaint is within our mandate, encourage your clients to contact us!
What we don’t do• Review matters that are before the courts
• Review complaints about issues prior to February 21, 2007
• Review issues relating to tax policy or program legislation unless it relates to service
• Review issues that are not service related
Include individuals and businesses that are liable to pay tax, are eligible to receive an amount as a
benefit, or are provided a service by the Canada Revenue Agency.
TAXPAYERS
Taxpayer Bill of Rights
• Describes the treatment that taxpayers can expect when they deal with the CRA.
• Sets out CRA’s commitment to Small Business.
• The Taxpayers’ Ombudsman is mandated to uphold the 8 service rights listed in the Taxpayer Bill of Rights.
Taxpayers have the right:→ to be treated professionally, courteously, and fairly→ to complete, accurate, clear and timely information→ to lodge a service complaint and to be provided with an explanation of the
CRA’s findings→ to have the costs of compliance taken into account when tax legislation is
administered→ to expect the CRA to be accountable→ to expect the CRA to publish service standards and report annually→ to expect the CRA to warn them about questionable tax schemes in a timely
manner→ to be represented by a person of their choice
The 8 service rights in the Taxpayer Bill of Rights
How to make a complaint
Step 1: Give the CRA an
opportunity to resolve your
service-related issue
Step 3: If you are still not satisfied, contact the Taxpayers’ Ombudsman
Step 2: If you are not satisfied, file a
complaint with the CRA Service
Complaint Program
We will skip the first 2 steps and review a complaint if there are compelling circumstances:
• Following the steps may cause undue personal or financial hardship
• The complaint raises a systemic issue• CRA is unlikely to resolve your complaint within a period of
time that the Ombudsman considers reasonable
Individual complaints
Systemic examinations• What is a systemic issue
• Identification of systemic issues* Trends analysis * Environmental scanning (media, etc.) * Complaints from tax practitioners * Minister’s request* Outreach
• Process for systemic examinations* Preliminary research* Opening memo to the Minister* Research* Report
Raising awareness• Outreach
Inform and educate taxpayers about their rights Ensure taxpayers are aware of what we do
• Target audiences Tax professionals (accountants, lawyers) Community organizations Underserved audiences Taxpayers CRA
Assisting your clients in resolving their service-related issues
• Authorizing a representative
• Communication between OTO and taxpayers / representatives
Tip #1Manage taxpayer’s expectations.
Tip #2Use the CRA Service Complaints Program first, unless exceptional circumstances.
Tip #3Submit detailed information.
Assisting your clients in resolving their service-related issues (con’t)
Examples of complaints we receive• Unclear or insufficient explanation for disallowance of a
credit
• Bank account frozen while in collection status leading to financial hardship (cannot pay bills, afford basic necessities)
• Life event which ceases payment of a benefit
Statistics and trends
• Highlights of Annual Report 2015-16 • Stats• Trends in individual complaints• Outstanding systemic examinations
• Current year• Trends in individual complaints• Systemic examinations
Systemic examinations
• Outstanding systemic examinations
1. Sufficiency of information in CPP/EI rulings2. Delays in the Taxpayer Relief Program
• Preliminary research on new systemic issues
Priorities for 2017-2018
• Proactive approach
• Increase transparency • Outreach
• Continued resolution of individual complaints
• Research into systemic issues
You have contact with or represent a large number of taxpayers AND can bring to our attention service-related issues that may be systemic in nature.
Thank you!
For general enquiries: +1-866-586-3839 (from Canada and the US)+1 (613) 946-2310 (from outside Canada and the US)
OTO website: Complaint forms are found on our website: http://www.oto-boc.gc.ca
Address: Office of the Taxpayers’ Ombudsman600-150 Slater StreetOttawa Ontario K1A 1K3
Email for systemic issues: [email protected]
Contact us
Follow us on Twitter:@OTO_Canada (TaxpayerOmbudsman)
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Questions?